[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR41.4483-4]

[Page 23]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 41_EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES--Table of Contents
 
         Subpart B_Tax on Use of Certain Highway Motor Vehicles
 
Sec. 41.4483-4  Application of exemptions.

    Any exemption from the tax on the use of a highway motor vehicle has 
application only with respect to the use of such highway motor vehicle 
and not with respect to the highway motor vehicle as such. Furthermore, 
such exemption is subject to those provisions of paragraph (c) of Sec. 
41.4481-1 relating to proration of the tax and to the effect of an 
exempt use of a highway motor vehicle after a taxable use has been made. 
Thus, if a taxable use is made of a highway motor vehicle at any time in 
a taxable period, the tax is imposed on the use of such vehicle for such 
taxable period, computed from the first day of the month in which such 
taxable use occurred, even though at some time in the same taxable 
period, before or after such taxable use occurred, the use of the 
vehicle may have been, or may be, exempt. For example, if a highway 
motor vehicle is operated exclusively by a State in the period July 1 
through September 10 of a taxable period, use of such vehicle in such 
period is exempt from the tax. However, if a taxable use of the vehicle 
is made on September 11 of such taxable period, the tax imposed on the 
use of such vehicle for such taxable period is computed from September 
1. On the other hand, if a taxable use of the vehicle is made at any 
time in July of the taxable period, the tax imposed on the use of such 
vehicle for such taxable period is computed from July 1, even though the 
vehicle may be operated exclusively by a State in every other month of 
such period.

[T.D. 6743, 29 FR 7931, June 23, 1964. Redesignated by T.D. 8027, 50 FR 
21248, May 23, 1985]